📌 Notification-01-Central Tax English-2020 :
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
01/2020 – Central Tax) that appoints the 1st day of January, 2020 as the date
on which certain provisions of the Finance (No. 2) Act, 2019 shall come into
force. These provisions include sections 92 to 112, except sections 92, 97,
100, and 103 to 110. The notification was issued by the Director, Government of
India and will be published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i).
The Central Government of India has issued a notification to amend the
Central Goods and Services Tax (CGST) Rules, 2017. The new rules will be called
the Central Goods and Services Tax (Amendment) Rules, 2020 and will come into
force on the date of their publication in the Official Gazette. The amendments
include changes in rule 117, FORM REG-01, FORM GSTR-3A, and FORM INV-01. The
changes in rule 117 extend the due dates for filing certain returns. The
changes in FORM REG-01 add fields for applicants registering as a SEZ Unit or
SEZ Developer. The changes in FORM GSTR-3A modify the language of certain
notices and add a new field to indicate that the notice is system-generated and
does not require a signature. The changes in FORM INV-01 substitute a new form
for the existing one, which includes additional fields and specifications for
the invoice.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 62/2019) related to the
Central Goods and Services Tax Act, 2017. The amendment changes the dates
mentioned in the original notification from October 30, 2019 and October 31,
2019 to December 31, 2019 and January 1, 2020 respectively. The principal
notification was originally published in the Gazette of India on November 26,
2019.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
04/2020) amending the notification No. 4/2018 - Central Tax, dated January 23,
2018. The amendment is in exercise of the powers conferred by section 128 of
the Central Goods and Services Tax Act, 2017, on the recommendations of the
Council. The third proviso of the principal notification is being amended by
substituting the figures, letters and word "10th January, 2020" with
"17th January, 2020". The principal notification was last amended by
notification No. 74/2019 - Central Tax, dated December 26, 2019.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
authorizes certain officials to act as the Revisional Authority under section
108 of the Central Goods and Services Tax Act, 2017. Specifically, Principal
Commissioners or Commissioners of Central Tax are authorized to review
decisions or orders passed by Additional or Joint Commissioners of Central Tax,
and Additional or Joint Commissioners of Central Tax are authorized to review
decisions or orders passed by Deputy Commissioners, Assistant Commissioners, or
Superintendents of Central Tax. The notification was published on January 13,
2020.
A corrigendum (correction) has been issued by the Government of India,
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs regarding a notification published in the Gazette of India. The
correction pertains to two changes in the text:
2. On page 2, line 35, the words "Tripura, West Bengal"
should be replaced with "Tripura, Uttar Pradesh, West Bengal"
📌 Notification-06-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
extends the deadline for filing the annual return under the Central Goods and
Services Tax (CGST) Act for the financial year 2017-18. The new deadlines vary
depending on the principal place of business of the registered person, as
specified in the table below:
2. For registered persons whose principal place of business is in all
other territories, the new deadline is 7th February, 2020.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Act, 2017.
The amendment is related to the filing of GSTR-3B returns for taxpayers having
an aggregate turnover of up to 5 Crore rupees in the previous financial year.
📌 Notification-08-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The notification is numbered as 08/2020 – Central Tax and was published
on March 2, 2020.
The amendment pertains to Rule 31A of the CGST Rules, 2017, which deals with the value of supply of lottery. The amendment substitutes sub-rule (2) of Rule 31A with a new provision that states that the value of supply of lottery shall be deemed to be 100/128 of the face value of the ticket or of the price as notified in the Official Gazette by the Organizing State, whichever is higher. The term "Organizing State" has the same meaning as assigned to it in the Lotteries (Regulation) Rules, 2010.
This notification is from the Government of India, Ministry of Finance,
Department of Revenue, Central Board of Indirect Taxes and Customs. It was
published on March 16, 2020, and is related to the Central Goods and Services
Tax Act, 2017. The notification specifies that foreign airline companies that
have complied with certain provisions of the Companies Act, 2013 and its rules,
are exempted from furnishing a reconciliation statement in FORM GSTR-9C.
Instead, they are required to submit a statement of receipts and payments for
their Indian business operations, duly authenticated by a practicing Chartered
Accountant, by the 30th of September of the year succeeding the financial year
for each GSTIN.
This is a notification from the Central Board of Indirect Taxes and
Customs, Ministry of Finance, Government of India. It announces special
procedures for taxpayers whose principal place of business was in the Union
territories of Daman and Diu or Dadra and Nagar Haveli before January 26, 2020,
and is now in the merged Union territory of Daman and Diu and Dadra and Nagar
Haveli. These procedures will be in effect until May 31, 2020.
2. Paying the appropriate tax in the return under section 39 of the
Act, regardless of the particulars of tax charged in invoices or other
documents raised from January 26, 2020 until the transition date.
3. Transferring the balance of input tax credit (ITC) from the
registered GSTIN in the erstwhile Union territory of Daman and Diu to the
registered GSTIN in the new Union territory of Daman and Diu and Dadra and
Nagar Haveli by following the specified procedure. This includes intimating the
jurisdictional tax officer of the transferor and transferee within one month of
obtaining new registration, transferring the ITC based on the balance in the
electronic credit ledger upon filing of the return in the erstwhile Union
territory of Daman and Diu for the tax period immediately before the transition
date, and debiting and crediting the ITC in the electronic credit ledger in
Table 4(B)(2) and 4(A)(5) of FORM GSTR-3B.
4. The balance of Union territory taxes in the electronic credit ledger
of the said class of persons, whose principal place of business lies in the
Union territory of Daman and Diu, as on January 25, 2020, shall be transferred
as balance of Union territory tax in the electronic
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
pertains to the Central Goods and Services Tax Act, 2017 and notifies a special
procedure for certain registered persons who are corporate debtors undergoing
the corporate insolvency resolution process. These persons will be treated as
distinct entities from the date of appointment of the interim resolution
professional (IRP) or resolution professional (RP) and will be required to take
a new registration within 30 days of appointment. They will also be eligible to
avail input tax credit on certain invoices, subject to certain conditions. This
notification is effective from March 21, 2020.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs,
regarding an amendment to a previous notification (No. 21/2019 – Central Tax)
under the Central Goods and Services Tax (CGST) Act, 2017. The amendment
provides that taxpayers who have furnished a return in FORM GSTR-3B for the
financial year 2019-20 instead of furnishing the statement containing the
details of payment of self-assessed tax in FORM GST CMP-08, will not be
required to furnish the statement in outward supply of goods or services or
both in FORM GSTR-1 or the statement containing the details of payment of
self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial
year 2019-20. The notification was published in the Gazette of India on March
21, 2020.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 13/2020–
Central Tax) regarding the Central Goods and Services Tax Rules, 2017. The
notification states that registered persons, excluding those mentioned in
sub-rules (2), (3), (4), and (4A) of rule 54, whose aggregate turnover in a
financial year exceeds 100 crore rupees, are required to prepare invoices and
other prescribed documents for the supply of goods or services to a registered
person. This notification will come into force on October 1, 2020, and
supersedes the previous notification No. 70/2019 – Central Tax, dated December
13, 2019.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding Central Tax. It exercises the powers conferred by the sixth proviso
to rule 46 of the Central Goods and Services Tax Rules, 2017. The notification
states that an invoice issued by a registered person whose aggregate turnover
exceeds five hundred crore rupees in a financial year, other than those
referred to in sub-rules (2), (3), (4), and (4A) of rule 54 of the said rules,
and registered person referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017, to an unregistered person (B2C invoice) shall have a
Dynamic Quick Response (QR) code. The notification also states that where such
a registered person makes a Dynamic Quick Response (QR) code available to the
recipient through a digital display, such B2C invoice issued by such registered
person containing cross-reference of the payment using a Dynamic Quick Response
(QR) code, shall be deemed to be having Quick Response (QR) code. This
notification shall come into force from the 1st day of October, 2020.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 15/2020
– Central Tax) to extend the deadline for filing the annual return for the
financial year 2018-2019 under the Central Goods and Services Tax Act, 2017.
The new deadline is June 30, 2020. The extension was recommended by the Council
and was exercised by the Commissioner under section 44 of the said Act and rule
80 of the Central Goods and Services Tax Rules, 2017. The annual return must be
filed electronically through the common portal.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding amendments to the Central Goods and Services Tax (CGST) Rules, 2017.
The key changes are:
2. A new proviso is added to sub-rule (1) of rule 9, effective from
01.04.2020, which provides that where a person fails to undergo Aadhaar
authentication as specified in sub-rule (4A) of rule 8, then the registration
shall be granted only after physical verification of the principle place of
business.
3. Rule 25 is substituted with a new rule regarding physical
verification of business premises in certain cases, such as failure of Aadhaar
authentication before the grant of registration or any other reason after the
grant of registration.
4. Clauses (c) and (d) of sub-rule (1) of rule 43 are substituted,
effective from 01.04.2020, to provide for the credit of input tax on capital
goods and common credit.
5. A proviso is inserted in sub-clause (3) of rule 80, which requires
every registered person whose aggregate turnover during the financial year
2018-2019 exceeds five crore rupees to get his accounts audited and furnish a
copy of audited annual accounts and a reconciliation statement, duly certified,
in FORM GST R-9C for the financial year 2018-2019.
6. A new sub-rule (4A) is inserted in rule 86, which provides for the
re-credit of any amount paid as tax wrongly paid or paid in excess to the
electronic credit ledger.
7. Clause (C) of sub-rule (4) of rule 89 is substituted to provide a
new definition of "turnover of zero-rated supply of
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
The notification states that certain provisions of the Central Goods and
Services Tax Act, 2017 (sub-sections 6B and 6C) will not apply to non-citizens
of India or to classes of persons other than individuals, authorized
signatories, managing and authorized partners, and karta of an Hindu undivided
family. The notification will come into effect on April 1, 2020. It was issued
on March 23, 2020 by the Central Government on the recommendations of the
Council. The notification is numbered 17/2020 – Central Tax.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
states that in exercise of the powers conferred by sub-section (6B) of section
25 of the Central Goods and Services Tax Act, 2017, the Central Government has
notified that individuals must undergo Aadhaar authentication, as specified in
rule 8 of the Central Goods and Services Tax Rules, 2017, in order to be
eligible for registration, effective from April 1, 2020. If an individual does
not have an Aadhaar number, they will be offered alternative and viable means
of identification in the manner specified in rule 9 of the said rules. The
notification is signed by Pramod Kumar, Director, Government of India.
This is a Government of India notification from the Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
states that, effective from April 1, 2020, authorized signatories, managing and
authorized partners of a partnership firm, and Karta of an Hindu undivided
family must undergo authentication of possession of Aadhaar number as specified
in rule 8 of the Central Goods and Services Tax Rules, 2017, in order to be
eligible for GST registration. If Aadhaar number is not assigned to these
individuals, they will be offered alternate means of identification as
specified in rule 9 of the same rules. The notification was issued on March 23,
2020.
This notification is an amendment to a previous notification (No.
26/2019 – Central Tax, dated 28th June, 2019) issued by the Government of
India, Ministry of Finance, Department of Revenue, Central Board of Indirect
Taxes and Customs. The amendment pertains to the furnishing of GSTR-7 returns
by registered persons required to deduct tax at source under section 51 of the
Central Goods and Services Tax Act, 2017 for the months of July 2019 to October
2019, and November 2019 to February 2020. The new proviso states that such
returns for businesses with a principal place of business in the erstwhile
State of Jammu and Kashmir or the Union territories of Jammu and Kashmir or
Ladakh must be furnished electronically through the common portal on or before
March 24, 2020. This notification is deemed to have come into force from
December 20, 2019.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 45/2019 – Central Tax)
related to the Central Goods and Services Tax Act, 2017. The amendment adds a
proviso that registered persons whose principal place of business is in the
erstwhile State of Jammu and Kashmir or the Union territories of Jammu and
Kashmir or Ladakh shall furnish the details of outward supply of goods or
services or both in FORM GSTR -1 under the Central Goods and Services Tax
Rules, 2017, effected during the quarter October-December, 2019 till 24th
March, 2020. This notification is deemed to come into force with effect from
the 31st Day of January, 2020.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 22/2020
– Central Tax) on March 23, 2020. This notification amends an earlier
notification (No. 46/2019 – Central Tax) regarding the time limit for
furnishing outward supply details in FORM GSTR-1 under the Central Goods and
Services Tax Act, 2017.
2. For registered persons whose principal place of business is in the
Union territories of Jammu and Kashmir or Ladakh, the time limit for furnishing
the details of outward supplies for the period from November 2019 to February
2020 till March 24, 2020, is extended.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 23/2020
– Central Tax) on March 23, 2020. This notification amends an earlier
notification (No. 28/2019 – Central Tax) regarding the time limit for
furnishing outward supply details in FORM GSTR -1 under the Central Goods and
Services Tax (CGST) Rules, 2017.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 24/2020)
on March 23, 2020, amending a previous notification (No. 27/2019) related to
the Central Goods and Services Tax Act, 2017. The amendment affects registered
persons whose principal place of business is in the erstwhile State of Jammu
and Kashmir. They are now required to furnish details of outward supplies of
goods or services or both in FORM GSTR -1 for the quarter July-September, 2019,
till March 24, 2020. This notification is deemed to have come into force from
November 30, 2019.
This notification is an amendment to a previous notification (No.
44/2019 – Central Tax) regarding the filing of GSTR-3B returns for registered
persons in the Union territories of Jammu and Kashmir and Ladakh. The amendment
extends the due date for filing GSTR-3B returns for the months of October 2019
(for those whose principal place of business is in the erstwhile State of Jammu
and Kashmir) and November 2019 to February 2020 (for those whose principal
place of business is in the Union territories of Jammu and Kashmir or Ladakh)
to March 24, 2020. This notification is deemed to have come into force from
December 20, 2019.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification related to the Central Goods
and Services Tax Act, 2017. The amendment extends the deadline for filing the
GSTR-3B return for registered persons whose principal place of business is in
the erstwhile State of Jammu and Kashmir, for the months of July to September
2019. The new deadline for filing these returns is March 24, 2020. This
notification is deemed to have come into force from December 20, 2019.
The Indian Ministry of Finance, Department of Revenue, Central Board of
Indirect Taxes and Customs issued a notification (No. 27/2020) regarding the
Central Goods and Services Tax Act, 2017. Registered persons with an aggregate
turnover of up to 1.5 crore rupees in the preceding or current financial year
are required to follow a special procedure for furnishing details of outward
supply of goods or services. They must submit their details in FORM GSTR-1 for
quarters beginning April 1, 2020, and ending September 30, 2020, by the
specified deadlines mentioned in the notification. The deadline for submitting
details or returns for the months of April to September 2020 under section
38(2) of the Act will be announced later in the Official Gazette.
This is a notification from the Central Board of Indirect Taxes and
Customs, Ministry of Finance, Government of India. It extends the deadline for
furnishing the details of outward supplies in FORM GSTR-1 for registered
persons with an aggregate turnover of more than 1.5 crore rupees in the
preceding or current financial year. The new deadline is the 11th day of the
month succeeding the relevant month, applicable for the months of April to
September 2020. The time limit for furnishing details or returns under section
38(2) of the Central Goods and Services Tax Act, 2017, for the same period will
be notified later in the Official Gazette.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. According to the
notification, the return in FORM GSTR -3B for the months of April to September
2020 must be furnished electronically through the common portal on or before
the 20th day of the succeeding month. However, for taxpayers with an aggregate
turnover of up to 5 crore rupees in the previous financial year, whose
principal place of business is in certain specified states or union
territories, the due date for furnishing the return is extended to the 22nd or
24th day of the succeeding month. Additionally, every registered person must
discharge their tax liability as per FORM GSTR -3B by debiting the electronic
cash or credit ledger and pay any interest, penalty, fees, or other amounts
payable under the Act by debiting the electronic cash ledger not later than the
last date on which they are required to furnish the return.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
30/2020 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017.
These amendments will be known as the Central Goods and Services Tax (Fourth
Amendment) Rules, 2020 and will come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, a new proviso is
inserted in sub-rule (4) of rule 36. This proviso states that the said
condition shall apply cumulatively for the period February to August, 2020, and
the return in FORM GSTR-3B for the tax period September, 2020 shall be
furnished with the cumulative adjustment of input tax credit for the said
months in accordance with the condition above.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax Act, 2017. The
amendment pertains to the rate of interest for late filing of returns in FORM
GSTR -3B for different classes of registered persons based on their aggregate
turnover in the preceding financial year. The notification also specifies the
due dates and conditions for furnishing the returns to avoid the interest
charges. This amendment is deemed to have come into force from March 20, 2020.
The Government of India has issued a notification (No. 32/2020 –
Central Tax) to amend a previous notification (No. 76/2018 – Central Tax)
regarding the late fee payable under section 47 of the Central Goods and
Services Tax Act, 2017. The amendment waives the late fee for certain classes
of registered persons who fail to furnish their returns in FORM GSTR-3B by the
due date for the tax periods of February, March, and April 2020, provided they
furnish the said return by the specified dates mentioned in the table. The
notification is deemed to have come into force on March 20, 2020.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax Act, 2017. The
amendment waives the late fee for failing to furnish the details of outward
supplies for the months of March, April, and May 2020, and for the quarter
ending March 31, 2020, for registered persons who furnish the details in FORM
GSTR-1 by June 30, 2020. This amendment is being made in exercise of the powers
conferred by section 128 of the Central Goods and Services Tax Act, 2017, and
on the recommendations of the Council. The notification is signed by Pramod
Kumar, Director, Government of India.
This notification is an amendment to a previous notification regarding
the Central Goods and Services Tax (CGST) Act, 2017 in India. The amendment
provides an extension for certain persons to furnish their statement of payment
of self-assessed tax for the quarter ending March 31, 2020, and to file their
annual return for the financial year ending March 31, 2020. The due dates have
been extended to July 7, 2020, and July 15, 2020, respectively. This
notification was issued by the Central Board of Indirect Taxes and Customs,
Department of Revenue, Ministry of Finance, Government of India.
This notification from the Government of India's Ministry of Finance
extends certain time limits for completing actions under the Central Goods and
Services Tax Act, Integrated Goods and Services Tax Act, and Union Territory
Goods and Services Tax Act due to the COVID-19 pandemic. Specifically, any time
limit for completing actions that falls between March 20, 2020 and June 29,
2020 is extended to June 30, 2020. This applies to actions by any authority or
person, including completing proceedings, passing orders, issuing notices,
filing appeals, and furnishing reports or documents. However, this extension
does not apply to certain provisions related to registration, returns,
payments, and e-way bills, which are specified in the notification.
Additionally, the validity period of e-way bills generated between March 20,
2020 and April 15, 2020 is extended to April 30, 2020. The notification came
into effect on March 20, 2020.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification amending the
previous notification No. 29/2020 – Central Tax, dated 23rd March 2020. The new
provisos state that:
2. Taxpayers with an aggregate turnover of up to 5 crore rupees, whose
principal place of business is in specific states/union territories, must file
their GSTR-3B return for May 2020 electronically by 12th July 2020.
3. Taxpayers with an aggregate turnover of up to 5 crore rupees, whose
principal place of business is in certain other states/union territories, must
file their GSTR-3B return for May 2020 electronically by 14th July 2020.
📌 Notification-37-Central Tax English-2020 :
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax (CGST) Act, 2017. The notification
exercises the powers conferred by section 164 of the CGST Act and appoints the
21st day of April, 2020 as the date from which certain provisions of the
Central Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into
force. The notification was issued by the Director, Government of India on the
28th of April, 2020.
📌 Notification-38-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding changes to the Central Goods and Services Tax (CGST) Rules, 2017. The
notification is numbered 38/2020 – Central Tax and was issued on May 5, 2020.
The notification announces two amendments to the CGST Rules:
1. The first amendment (rule 2) inserts a new proviso in rule 26(1) of
the CGST Rules. This proviso allows registered persons who are registered under
the Companies Act, 2013 to furnish their returns under section 39 in FORM
GSTR-3B verified through electronic verification code (EVC) during the period
from April 21, 2020, to June 30, 2020.
2. The second amendment (rule 3) inserts a new rule 67A in the CGST
Rules. This rule allows registered persons who are required to furnish a Nil
return (i.e., a return with no entries) under section 39 in FORM GSTR-3B to do
so through a short messaging service (SMS) using their registered mobile
number. The return shall be verified by a One Time Password (OTP) facility
based on the registered mobile number.
The notification also mentions that these amendments will come into
force on the date of their publication in the Official Gazette. The principal
rules were last amended vide notification No. 30/2020 – Central Tax, dated
April 3, 2020.
📌 Notification-39-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No.11/2020 - Central Tax,
dated 21st March, 2020) related to the Central Goods and Services Tax Act,
2017. The amendment adds a proviso that excludes certain corporate debtors from
the classification of persons mentioned in the notification. Those excluded are
corporate debtors who have furnished statements under section 37 and returns
under section 39 of the Act for all tax periods prior to the appointment of an
Insolvency Resolution Professional/Resolution Professional (IRP/RP). The
amendment also substitutes paragraph 2 of the original notification, stating
that the class of persons mentioned shall be treated as a distinct person of
the corporate debtor and shall be liable to take a new registration within 30
days of the appointment of the IRP/RP or by 30th June, 2020, whichever is
later. The principal notification was published in the Gazette of India on 21st
March, 2020.
📌 Notification-40-Central Tax English-2020 :
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 40/2020
– Central Tax) on 5th May, 2020. This notification amends an earlier
notification (No.35/2020 - Central Tax, dated 3rd April, 2020) related to the
Central Goods and Services Tax Act, 2017. According to the amendment, the
validity period of e-way bills generated before 24th March, 2020 and expiring
between 20th March and 15th April, 2020 is extended till 31st May, 2020.
📌 Notification-41-Central Tax English-2020 :
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 41/2020
– Central Tax) on May 5, 2020. This notification extends the deadline for
filing the annual return for the financial year 2018-2019 under the Central
Goods and Services Tax Act, 2017. The new deadline is September 30, 2020. This
extension is applicable to all taxpayers who are required to file their annual
return electronically through the common portal. The extension is applicable
only to the annual return for the financial year 2018-2019 and does not affect
any other returns or compliance obligations. This notification supersedes the
earlier notification (No. 15/2020 -Central Tax) dated March 23, 2020.
📌 Notification-42-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding further amendments to a previous notification (No. 44/2019 – Central
Tax) related to the Central Goods and Services Tax Act, 2017. The amendments
pertain to the deadlines for filing FORM GSTR-3B for registered persons whose
principal place of business is in the Union territories of Jammu and Kashmir
and Ladakh. The new deadlines are March 24, 2020 for Jammu and Kashmir for the
months of November 2019 to February 2020, March 24, 2020 for Ladakh for the
months of November 2019 to December 2019, and May 20, 2020 for Ladakh for the
months of January 2020 to March 2020. The notification is deemed to come into
force from March 24, 2020.
📌 Notification-43-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the implementation of a provision of the Finance Act, 2020. The
notification appoints May 18, 2020 as the date on which the provisions of
section 128 of the Finance Act, 2020 shall come into force. The notification is
signed by Pramod Kumar, Director, Government of India. The notification will be
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i).
📌 Notification-44-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces that the Central Goods and Services Tax Act, 2017, section 164, and
the Central Goods and Services Tax (Fifth Amendment) Rules, 2020, will come
into force on June 8, 2020. The notification was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i). The director of the
Government of India, Pramod Kumar, signed the notification.
📌 Notification-45-Central Tax English-2020-updated
:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 45/2020
– Central Tax) on June 9, 2020. This notification amends an earlier
notification (No. 10/2020- Central Tax, dated March 21, 2020) by extending the
deadline from May 31, 2020, to July 31, 2020, as mentioned in the first
paragraph of the original notification. The amendment is made under section 148
of the Central Goods and Services Tax Act, 2017, based on the Council's
recommendations. This amended notification came into force on May 31, 2020.
📌 Notification-46-Central Tax English-2020-updated
:
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. Due to the COVID-19
pandemic, the time limit for issuing orders for the rejection of refund claims
has been extended. If a notice for rejection has been issued and the time limit
for issuing an order falls between March 20, 2020 and June 29, 2020, the new
time limit for issuing the order is 15 days after receiving a reply from the
registered person or June 30, 2020, whichever is later. This notification came
into effect on March 20, 2020.
📌 Notification-47-Central Tax English-2020-updated
:
The Government of India, Ministry of Finance, Central Board of Indirect
Taxes and Customs issued a notification (No. 47/2020 – Central Tax) on June 9,
2020, amending the earlier notification (No. 35/2020 – Central Tax) dated April
3, 2020. The amendment pertains to section 168A of the Central Goods and
Services Tax Act, 2017 and extends the validity of e-way bills generated on or
before March 24, 2020, and expired on or after March 20, 2020, till June 30,
2020. The amended notification will come into effect from May 31, 2020.
📌 Notification-48-Central Tax English-2020 :
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification regarding
the Central Goods and Services Tax (CGST) rules. The notification number
48/2020 – Central Tax, dated June 19, 2020, states that in exercise of the
powers conferred by section 164 of the CGST Act, 2017, the Central Government
has made certain rules to amend the CGST Rules, 2017.
The amendment rules may be called the Central Goods and Services Tax
(Sixth Amendment) Rules, 2020 and shall come into force on May 27, 2020. The
amendment is related to Rule 26 of the CGST Rules, 2017. The second proviso of
Rule 26(1) has been substituted with new provisos, which allow registered
persons who are registered under the Companies Act, 2013 to furnish the return
under section 39 in FORM GSTR-3B verified through electronic verification code
(EVC) during the period from April 21, 2020, to September 30, 2020.
Additionally, registered persons who are registered under the Companies
Act, 2013 are also allowed to furnish the details of outward supplies under
section 37 in FORM GSTR-1 verified through EVC during the period from May 27,
2020, to September 30, 2020. The principal rules were published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification
No. 3/2017 -Central Tax, dated the 19th June, 2017.
📌 Notification-49-Central Tax English-2020 :
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued Notification No. 49/2020
regarding the Central Tax under the Finance Act, 2020. The notification
appoints June 30, 2020 as the date on which the provisions of sections 118,
125, 129 and 130 of the Finance Act, 2020 shall come into force. The
notification was issued by the Director to the Government of India and will be
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i).
📌 Notification-50-Central Tax English-2020-corr
:
A corrigendum has been issued by the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on
June 25, 2020. It corrects an error in the notification No. 50/2020 - Central
Tax, dated June 24, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 403(E). The error was
in line 40, page 3, where the words "turnover of taxable" should be
replaced with "turnover of". The corrigendum is signed by Pramod
Kumar, Director, Government of India.
📌 Notification-50-Central Tax English-2020 :
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
50/2020 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017.
The amendment is being made in exercise of the powers conferred by section 164
of the Central Goods and Services Tax Act, 2017, based on the recommendations
of the Council. The new rules will be called the Central Goods and Services Tax
(Seventh Amendment) Rules, 2020 and will come into force from April 1, 2020.
The amendment is related to Rule 7 and pertains to the composition levy rate
for different categories of registered persons. The new table with revised
rates is provided in the notification. The principal rules were last amended
vide notification No. 48/2020 – Central Tax, dated the 19th June, 2020.
📌 Notification-51-Central Tax English-2020 :
This notification is an amendment to a previous notification (No.
13/2017 – Central Tax) regarding the rate of interest on late furnishing of
returns under the Central Goods and Services Tax Act, 2017. The new
notification specifies different rates of interest for different classes of
registered persons based on their aggregate turnover in the preceding financial
year and the tax period for which the returns are being furnished. For
taxpayers having an aggregate turnover of more than 5 crores in the preceding
financial year, the rate of interest is 9% per annum if the returns are not
furnished along with tax payment for the months of February, March, and April
2020 by the due date. For taxpayers having an aggregate turnover of up to 5
crores in the preceding financial year, the rate of interest varies depending
on the state or union territory in which their principal place of business is
located and the tax period for which the returns are being furnished. The
notification also specifies the due dates for furnishing the returns and the
applicable rates of interest in case of delay.
This notification is an amendment to a previous notification (No.
76/2018 – Central Tax) made by the Government of India regarding the Central
Goods and Services Tax Act, 2017. The amendment includes changes to the due
dates for filing GSTR-3B returns for different classes of registered persons
based on their aggregate turnover and principal place of business. It also
includes a provision for waiver of late fees for registered persons who failed
to file their GSTR-3B returns for the months of July, 2017 to January, 2020 by
the due date, but file them between July 1, 2020 and September 30, 2020. The
waiver is capped at an amount of two hundred and fifty rupees for each tax
period, and is applicable only if the total amount of central tax payable in
the said return is nil. The notification was issued by the Central Board of
Indirect Taxes and Customs under the Ministry of Finance.
📌 Notification-53-Central Tax English-2020-corr
:
A corrigendum or correction has been issued by the Government of India,
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs regarding a previous notification (No. 53/2020 - Central Tax, dated
June 24, 2020) published in the Gazette of India. The correction is in regards
to page 12, line 17, where "third proviso" should be replaced with
"fourth proviso". This corrigendum was published on June 25, 2020.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued Notification No. 53/2020
– Central Tax, dated 24th June, 2020. The notification amends the notification
No. 4/2018 – Central Tax, dated 23rd January, 2018. The amendment waives the
late fee payable under section 47 of the Central Goods and Services Tax Act,
2017 for registered persons who fail to furnish the details of outward supplies
for the months or quarter mentioned in the table below in FORM GSTR -1 by the
due date, but furnishes the said details on or before the dates mentioned in
column (3) of the table:
| --- | --- | --- |
| 1. | March , 2020 | 10th day of July, 2020 |
| 2. | April , 2020 | 24th day of July, 2020 |
| 3. | May, 2020 | 28th day of July, 2020 |
| 4. | June, 2020 | 05th day of August, 2020 |
| 5. | January to March, 2020 | 17th day of July, 2020 |
| 6. | April to June, 2020 | 03rd day of August, 2020 |
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces further amendments to a previous notification (No. 29/2020 – Central
Tax, dated 23rd March 2020) regarding the filing of GSTR-3B returns for the
month of August 2020.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax Act, 2017. The
amendment extends the deadlines mentioned in a previous notification (No.
35/2020 - Central Tax, dated April 3, 2020) from June 29, 2020 and June 30,
2020 to August 30, 2020 and August 31, 2020, respectively. The amendment was
made on the recommendations of the Council and is being published in the
Gazette of India.
This notification is an amendment to an earlier notification (No.
46/2020 - Central Tax, dated 9th June 2020) issued by the Government of India,
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs. The amendment is being made in exercise of the powers conferred by
section 168A of the Central Goods and Services Tax Act, 2017, and on the
recommendations of the Council.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax Act, 2017. The
amendment waives the late fee payable under section 47 of the Act for certain
classes of registered persons who fail to furnish returns by the due date but
do so by September 30, 2020. Specifically, the total amount of late fee payable
shall stand waived in excess of 250 rupees and shall stand fully waived for
those taxpayers where the total amount of central tax payable in the return is
nil. This notification is deemed to have come into effect from June 25, 2020.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The amendment is called the Central Goods and Services Tax (Eighth
Amendment) Rules, 2020 and will come into force on 1st July, 2020. The
amendment substitutes Rule 67A of the CGST Rules, 2017 to allow registered
persons who are required to furnish a Nil return or Nil details of outward supplies
to do so through a short messaging service using their registered mobile
number. The return or details of outward supplies will be verified by a
registered mobile number based One Time Password facility. The Nil return or
Nil details of outward supplies will mean a return or details that have no
entry in all the Tables in FORM GSTR -3B or FORM GSTR -1. The principal rules
were published in the Gazette of India on 19th June, 2017 and have been amended
several times since then, with the latest amendment being made on 24th June,
2020.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
59/2020 – Central Tax) to amend the notification No. 21/2019 - Central Tax,
dated April 23, 2019. The amendment is related to section 148 of the Central
Goods and Services Tax Act, 2017. The substitution is made in the third
paragraph, first proviso, where the date "15th day of July, 2020" is
replaced with "31st day of August, 2020". The principal notification
was last amended by notification No. 34/2020 -Central Tax, dated April 3, 2020.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The amendment is being made in exercise of the powers conferred by
section 164 of the CGST Act, 2017, on the recommendations of the Council. The
new rules may be called the Central Goods and Services Tax (Ninth Amendment)
Rules, 2020 and shall come into force on the date of their publication in the
Official Gazette. The amendment substitutes FORM GST INV-01 with a new
format/schema for e-Invoices. The new schema includes details such as version
number, invoice reference number, supply type code, document type code, and
document number. It also includes information about the supplier and recipient,
such as their legal name, trade name, GSTIN, address, and contact details. The
schema also includes details about the items being invoiced, such as their
description, HSN code, quantity, unit of measurement, and price. Additionally,
the schema includes information about the taxes applicable to the invoice,
including GST rate, IGST amount, CGST amount, SGST/UTGST amount, and
compensation cess rate and amount. The schema also includes fields for additional
charges, discounts, and round-off amounts. The notification also includes a
note on cardinality, which specifies whether reporting of a particular item is
mandatory or optional and whether it can be repeated.
This is a notification issued by the Central Board of Indirect Taxes
and Customs, Ministry of Finance, Government of India. It is an amendment to a
previous notification (No. 13/2020 – Central Tax, dated March 21, 2020)
regarding rule 48 of the Central Goods and Services Tax Rules, 2017.
This notification is from the Government of India, Ministry of Finance,
Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces the Central Goods and Services Tax (Tenth Amendment) Rules, 2020,
which further amend the Central Goods and Services Tax Rules, 2017.
2. In Rule 8, sub-rule (4A) is substituted with effect from 01st April,
2020. The new sub-rule (4A) states that an applicant, other than a person
notified under sub-section (6D) of section 25, who opts for authentication of
Aadhaar number, shall undergo authentication of Aadhaar number and the date of
submission of the application in such cases shall be the date of authentication
of the Aadhaar number, or fifteen days from the submission of the application
in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
3. In Rule 9, with effect from 21st August, 2020, provisions related to
registration are amended. For instance, where a person fails to undergo Aadhaar
authentication as specified in sub-rule (4A) of rule 8 or does not opt for
Aadhaar authentication, the registration shall be granted only after physical
verification of the place of business in the presence of the said person. The
proper officer may also verify such documents as he may deem fit instead of
physically verifying the place of business.
4. In Rule 25, with effect from 21st August, 2020, the words “or due to
not opting for Aadhaar authentication” are inserted after the words “failure of
Aadhaar authentication”. This suggests that the physical verification of the
place of business is required in case of failure of Aadhaar authentication or
when the applicant does not opt for Aadhaar authentication.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
63/2020 – Central Tax) appointing September 1, 2020 as the date on which the
provisions of section 100 of the Finance (No. 2) Act, 2019 shall come into
force. The notification was signed by Pramod Kumar, Director to the Government
of India. This notification will be published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i).
📌 Notification-64-Central Tax English-2020 :
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
64/2020 – Central Tax) amending the previous notification (No. 21/2019 -
Central Tax) regarding the Central Goods and Services Tax Act, 2017. The
amendment substitutes the date "31st day of August, 2020" with
"31st day of October, 2020" in the first proviso of the third
paragraph of the principal notification. This notification was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on 31st
August, 2020.
📌 Notification-65-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 35/2020 - Central Tax)
related to the Central Goods and Services Tax Act, 2017. The amendment inserts
a proviso that extends the time limit for completion or compliance of any
action by any authority, specified under section 171 of the Act, which falls
between March 20, 2020 and November 29, 2020, to November 30, 2020, provided
that such action has not been completed or complied with within the original
time limit. The notification was published in the Gazette of India on September
1, 2020.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Act, 2017.
The amendment is being made in exercise of the powers conferred by section 168A
of the CGST Act, and on the recommendations of the Council. The amendment is to
the notification No. 35/2020 -Central Tax, dated the 3rd April, 2020, and
inserts a new proviso in the first paragraph, clause (i). The new proviso
extends the time limit for completion or compliance of any action by any
person, in respect of goods being sent or taken out of India on approval for
sale or return, where the time limit falls during the period from 20th March,
2020 to 30th October, 2020. The time limit for completion or compliance of such
action is extended up to 31st October, 2020. The principal notification was
last amended by notification No. 65/2020 – Central Tax, dated the 1st
September, 2020.
This is a corrigendum, or correction, issued by the Central Board of
Indirect Taxes and Customs under the Ministry of Finance, Government of India.
It pertains to a previous notification (No. 67/2020 - Central Tax) published in
the Gazette of India on September 21, 2020. The corrigendum lists three
specific changes to be made:
2. On page 4, line 2, the date "March, 2020" should be
replaced with "March, 2019".
3. On page 4, line 3, the figures and letter "22th" should be
replaced with "22nd".
These corrections are being made to ensure the accuracy of the original
notification.
📌 Notification-67-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax Act, 2017. The
late fee payable under section 47 of the Act shall be waived, in excess of 250
rupees, for registered persons who failed to furnish their GSTR-4 return for
the quarters from July 2017 to March 2020 by the due date, but furnish it
between September 22, 2020 and October 31, 2020. The total amount of central
tax payable in the return must be nil for the full waiver to apply. This
amendment is being made to the principal notification No. 73/2017 - Central
Tax, dated December 29, 2017.
A corrigendum was published by the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on
22nd September, 2020. The corrigendum corrects an error in a previous
notification (No. 68/2020 - Central Tax, dated 21st September, 2020) published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 573(E). The error was in page 4, line 30, where
"22th" was incorrectly written, and should be replaced with
"22nd". The corrigendum was issued by Pramod Kumar, Director,
Government of India.
📌 Notification-68-Central Tax English-2020 :
The Indian Ministry of Finance, Department of Revenue, Central Board of
Indirect Taxes and Customs issued a notification (No. 68/2020 – Central Tax) on
September 21, 2020. The government, upon the Council's recommendations, waived
the late fee payable under section 47 of the Central Goods and Services Tax
Act, 2017, which is in excess of 250 rupees, for registered persons who fail to
furnish the return in FORM GSTR -10 by the due date but furnish it between
September 22, 2020, and December 31, 2020. The waiver is applicable under
section 128 of the said Act.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 41/2020 - Central Tax,
dated May 5, 2020) related to the Central Goods and Services Tax Act, 2017. The
amendment extends the deadline for something (the notification does not specify
what) from September 30, 2020 to October 31, 2020. The amendment was made by
the Commissioner on the recommendations of the Council, in exercise of the
powers conferred by sub-section (1) of section 44 of the Central Goods and
Services Tax Act, 2017, read with rule 80 of the Central Goods and Services Tax
Rules, 2017. The notification is signed by Pramod Kumar, Director, Government
of India.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The amendment is to Rule 48(4) and affects Notification No. 13/2020 –
Central Tax, dated March 21, 2020. The changes are as follows:
2. The words "or for exports" will be inserted after the
words "goods or services or both to a registered person".
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 14/2020 – Central Tax,
dated March 21, 2020) related to the Central Goods and Services Tax Rules,
2017.
2. In the second paragraph of the original notification, the words
"1st day of October" are replaced with "1st day of
December".
The document is a corrigendum issued by the Government of India,
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs. The corrigendum corrects two errors in the notification No. 72/2020 -
Central Tax, dated 30th September 2020, which was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
603(E). The errors are:
2. On page 2, line 33, the words "Quick Reference" should be
replaced with "Quick Response".
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The amendment is called the Central Goods and Services Tax (Eleventh
Amendment) Rules, 2020. The key changes include:
2. Insertion of a proviso in sub-rule (4) of rule 48, which allows the
Commissioner to exempt a person or a class of registered persons from issuing
an invoice under this sub-rule for a specified period, subject to certain
conditions and restrictions.
3. Substitution of sub-rule (2) of rule 138A to allow the production of
a Quick Reference (QR) code with an embedded Invoice Reference Number (IRN)
electronically for verification by the proper officer in lieu of the physical
copy of such tax invoice, in case an invoice is issued as per sub-rule (4) of
rule 48.
This notification from the Central Board of Indirect Taxes and Customs
under the Ministry of Finance, Government of India, states that registered
persons who are required to prepare tax invoices in a specific manner but have
not done so, will need to follow a special procedure from October 1, 2020, to
October 31, 2020. During this period, they must obtain an Invoice Reference
Number (IRN) for such invoices by uploading specified particulars in FORM GST
INV-01 on the Common Goods and Services Tax Electronic Portal within thirty
days from the date of the invoice. Failure to do so will result in the invoice
not being treated as a valid invoice. This notification exercises powers
conferred by section 148 of the Central Goods and Services Tax Act, 2017.
This is a notification from the Indian Ministry of Finance, Department
of Revenue, Central Board of Indirect Taxes and Customs. It announces a special
procedure for registered persons with an aggregate turnover of up to 1.5 crore
rupees in the preceding or current financial year to furnish details of outward
supply of goods or services or both. These registered persons are required to
submit the details in FORM GSTR-1 for the specified quarters by the given
deadlines, as outlined in the table provided. The time limit for furnishing
other details or returns under section 38 of the Central Goods and Services Tax
Act, 2017 for the months of October 2020 to March 2021 will be subsequently
notified in the Official Gazette.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an extension of the time limit for furnishing outward supply details
in FORM GSTR-1 under the Central Goods and Services Tax Act, 2017. The
extension applies to registered persons with an aggregate turnover of more than
1.5 crore rupees in the preceding or current financial year for the months of
October 2020 to March 2021. The new deadline for furnishing these details is
the 11th day of the succeeding month. The time limit for furnishing other
details or returns under section 38 of the Act for these months will be
subsequently notified in the Official Gazette.
Notification No. 76/2020 – Central Tax, dated 15th October, 2020,
issued by the Ministry of Finance, Government of India, specifies the due dates
for filing the GSTR-3B return for the period from October 2020 to March 2021.
The return must be filed electronically through the common portal. For most
taxpayers, the due date is the 20th day of the following month. However, for
taxpayers with an aggregate turnover of up to 5 crore rupees in the previous
financial year and whose principal place of business is in certain specified
states and union territories, the due date is extended to the 22nd or 24th day
of the following month. Additionally, the notification also states that every
registered person must discharge their tax liability as per FORM GSTR-3B by debiting
the electronic cash or credit ledger by the due date of filing the return.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued Notification No. 77/2020
– Central Tax. This notification amends the previous notification No. 47/2019 –
Central Tax dated October 9, 2019. The amendment is regarding the financial
years that were previously mentioned as 2017-18 and 2018-19, and now include
the financial year 2019-20. This notification was published in the Gazette of
India, Extraordinary, Part II, Section 3, Subsection (i) on October 15, 2020.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
78/2020 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017.
The amendment pertains to the first proviso to rule 46 and changes the HSN code
requirement for tax invoices based on the aggregate turnover in the preceding
financial year. Effective from April 1, 2021, businesses with a turnover of up
to INR 5 crores will only require a 4-digit HSN code, while those with a
turnover above INR 5 crores will need a 6-digit HSN code in their tax invoices.
However, businesses with a turnover of up to INR 5 crores may not mention the
number of digits of HSN Code in a tax invoice issued to unregistered persons.
This amendment will replace the existing table in the principal notification
issued on June 28, 2017.
This notification from the Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs announces several amendments to the
Central Goods and Services Tax (CGST) Rules, 2017. Some of the key changes
include:
2. Registered persons who are required to file a Nil return or Nil
statement can now do so through a short messaging service (SMS) using their
registered mobile number and a one-time password (OTP) facility.
3. The accounts of registered persons whose aggregate turnover exceeds
five crore rupees for the financial years 2018-2019 and 2019-2020 must be
audited as specified under section 35(5) of the CGST Act, 2017, and a copy of
the audited annual accounts and a reconciliation statement must be furnished
electronically in FORM GSTR-9C.
4. Rule 138E has been amended to allow for the restriction on the use
of input tax credit for the discharge of tax liability to not apply during the
period from March 20, 2020 to October 15, 2020 in case where the return in FORM
GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in
FORM GST CMP-08 has not been furnished for the period February, 2020 to August,
2020.
5. Rule 142 has been amended to give the proper officer the discretion
to communicate the details of the tax liability to the taxpayer instead of
being required to do so.
6. FORM GSTR-1 has been amended to replace the words "Total
value" with "Rate of Tax" in column 6 of the Table.
7. FORM GSTR-2A has been substituted with a new form that provides
details of auto-drafted supplies from GSTR-1, GSTR-5, G
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces an amendment to a previous notification (No. 41/2020 - Central Tax,
dated May 5, 2020) regarding the Central Goods and Services Tax Act, 2017. The
amendment extends the deadline for a certain provision from October 31, 2020 to
December 31, 2020. The notification was published in the Gazette of India on
October 28, 2020.
This is a notification from the Central Board of Indirect Taxes and
Customs, Department of Revenue, Ministry of Finance, Government of India. It
announces that the Central Government has appointed November 10, 2020 as the
date on which the provisions of section 97 of the Finance (No. 2) Act, 2019
will come into force. The notification is published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii). The notification bears the
signature of Pramod Kumar, Director, Government of India.
This corrigendum is a notice to correct an error in a previous
notification published in the Gazette of India by the Ministry of Finance,
Department of Revenue, and Central Board of Indirect Taxes and Customs. The
error was in the 82/2020 - Central Tax notification dated November 10, 2020,
where the reference to "notification No. 72/2020 -Central Tax, dated the
30th September, 2020" should have been "notification No. 79 /2020 -
Central Tax, dated the 15th October, 2020". The corrigendum was published
on November 13, 2020.
This is a corrigendum issued by the Central Board of Indirect Taxes and
Customs, Ministry of Finance, Department of Revenue, Government of India. It
corrects an error in the notification No. 82/2020 - Central Tax, dated 10th
November 2020, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i). The error pertains to the citation of a previous
notification, No. 72/2020 - Central Tax, dated 30th September 2020, which is
replaced with the correct citation of notification No. 79/2020 - Central Tax,
dated 15th October 2020. The correction is made at page 21, lines 9, 10, and 11
of the original notification.
The document is a notification from the Government of India, Ministry
of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding changes to the Central Goods and Services Tax (CGST) Rules, 2017. The
changes are being made in exercise of the powers conferred by section 164 of
the CGST Act, 2017, on the recommendations of the Council. The notification
includes amendments to rules 59, 60, and 61, as well as the insertion of a new
rule 61A. The changes will come into force on the date of their publication in
the Official Gazette, with the exception of certain provisions that will come
into effect from January 1, 2021. The document also includes instructions and
explanations regarding the changes to the rules.
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the extension of the time limit for furnishing the details of outward
supplies in FORM GSTR-1 under the Central Goods and Services Tax (CGST) Act,
2017.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
84/2020) regarding the filing of Central Tax returns under the Central Goods
and Services Tax Act, 2017. The notification states that registered persons
with an aggregate turnover of up to five crore rupees in the preceding
financial year and who have opted to furnish a return for every quarter under
sub-rule (1) of rule 61A of the Central Goods and Services Tax Rules, 2017,
shall furnish a return for every quarter from January, 2021 onwards and pay the
tax due every month in accordance with the proviso to sub-section (7) of
section 39 of the said Act, subject to certain conditions and restrictions. The
notification also specifies that registered persons whose aggregate turnover
crosses five crore rupees during a quarter in a financial year shall not be
eligible for furnishing of return on quarterly basis from the first month of
the succeeding quarter. Additionally, the notification provides a table
specifying the class of registered persons who have furnished the return for
the tax period October, 2020 on or before 30th November, 2020 and it shall be
deemed that they have opted for the monthly or quarterly furnishing of return
as mentioned in the table. The notification also states that the registered
persons referred to in the table may change the default option electronically
on the common portal during the period from the 5th day of December, 2020 to
the 31st day of January, 2021.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 85/2020)
regarding the Central Goods and Services Tax Act, 2017. This notification
allows registered persons who have opted to furnish a return for every quarter
or part thereof, to follow a special procedure for paying tax due under section
39(7) of the Act. These persons may pay the tax by depositing an amount
equivalent to 35% of the tax liability paid in the preceding quarter (if
returns are furnished quarterly) or the tax liability paid in the last month of
the immediately preceding quarter (if returns are furnished monthly). However,
no such deposit is required if the balance in the electronic cash or credit
ledger is adequate for the tax liability or if there is nil tax liability. This
notification will come into force from January 1, 2021.
This is a corrigendum, or correction, issued by the Central Board of
Indirect Taxes and Customs under the Ministry of Finance in India. The
correction pertains to a previous notification (No. 86/2020 - Central Tax)
published in the Gazette of India on November 10, 2020. Specifically, the
correction is made to page 25, line 33 of the notification, where the words
"Central Government" should be replaced with
"Commissioner". The corrigendum was published in the Gazette of India
on November 13, 2020. The document is signed by Pramod Kumar, Director,
Government of India.
The Government of India's Ministry of Finance (Department of Revenue)
and Central Board of Indirect Taxes and Customs have issued Notification No.
86/2020 regarding Central Tax. This notification rescinds an earlier
notification (No. 76/2020) dated October 15, 2020, which was issued under
section 168 of the Central Goods and Services Tax Act, 2017. The rescission is
in the public interest and based on recommendations from the Council, and it
does not affect any actions taken before the rescission. The notification was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) on November 10, 2020.
This notification from the Government of India's Ministry of Finance
extends the deadline for submitting the FORM GST ITC-04 declaration regarding
goods sent to or received from a job worker. The original period was from July
to September 2020, but the deadline has been extended to November 30, 2020. The
notification is effective from October 25, 2020. This change is being made in
accordance with section 168 of the Central Goods and Services Tax Act, 2017 and
sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 88/2020
– Central Tax) on November 10, 2020, amending the notification No. 13/2020 –
Central Tax, dated March 21, 2020. The amendment substitutes the words
"five hundred crore rupees" with "one hundred crore rupees"
in the first paragraph of the original notification, effective from January 1,
2021. This amendment was made in exercise of the powers conferred by sub-rule
(4) of rule 48 of the Central Goods and Services Tax Rules, 2017, based on the
recommendations of the Council.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. The notification waives
the penalty for non-compliance with provisions of notification No.14/2020 –
Central Tax, dated the 21st March, 2020, for the period between 1st December,
2020 and 31st March, 2021. However, this waiver is subject to the condition
that the registered person complies with the provisions of the said
notification from 1st April, 2021. The notification exercises the powers
conferred by section 128 of the Central Goods and Services Tax Act, 2017 and is
based on the recommendations of the Council.
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax Rules, 2017.
Specifically, it adds a new proviso to the existing notification No.12/2017 –
Central Tax, dated the 28th June, 2017. The new proviso states that for certain
classes of supply specified in a table, a registered person must mention eight
digits of the HSN codes in a tax invoice issued by them. The table lists 49
specific chemical compounds and their corresponding HSN codes. This
notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) on December 1, 2020.
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 91/2020
– Central Tax) on December 14, 2020, amending the notification No. 35/2020
-Central Tax, dated April 3, 2020. The amendment extends certain deadlines
mentioned in the earlier notification from November 29 and 30, 2020, to March
30 and 31, 2021, respectively. This amendment came into force on December 1,
2020. The principal notification was last amended by notification No. 65/2020 –
Central Tax, dated September 1, 2020.
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
92/2020-Central Tax) appointing January 1, 2021 as the date on which certain
provisions of the Finance Act, 2020 (sections 119, 120, 121, 122, 123, 124,
126, 127 and 131) will come into force. This notification will be published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii). The
notification was issued by the Director, Government of India on December 22,
2020.
The Government of India's Ministry of Finance has issued a notification
(No. 93/2020-Central Tax) to amend an earlier notification (No. 73/2017-Central
Tax) regarding the Central Goods and Services Tax Act, 2017. The amendment
waives the late fee for delay in furnishing the GSTR-4 form for the financial
year 2019-20 for registered persons whose principal place of business is in the
Union Territory of Ladakh, from November 1, 2020 to December 31, 2020. This
amendment is being made in exercise of the powers conferred by section 128 of
the Act, read with section 148, and on the recommendations of the Council.
This is a corrigendum published by the Central Board of Indirect Taxes
and Customs under the Ministry of Finance, Government of India. It corrects two
errors in the notification No. 94/2020 - Central Tax, dated December 22, 2020.
The first correction is at page 8, line 31, where "for the proviso"
should be replaced with "for the provisos". The second correction is
at page 12, line 12, where "seven working days" should be replaced
with "thirty days". The corrigendum is published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i).
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding amendments to the Central Goods and Services Tax (CGST) Rules, 2017.
The notification is numbered 94/2020 – Central Tax and was issued on December
22, 2020. The amendments include changes to rules 8, 9, 21, 21A, 22, 36, 59,
86A, and 138.
2. Rule 9: The time period for granting registration has been extended
from three days to seven days, and physical verification of the place of
business may be carried out in certain cases.
3. Rule 21: New clauses (e), (f), and (g) have been added, which
specify additional circumstances under which registration may be cancelled,
such as availing input tax credit in violation of certain provisions or
furnishing excessive details of outward supplies in FORM GSTR-1.
4. Rule 21A: Sub-rule (2) has been amended to remove the requirement
for providing a reasonable opportunity of being heard before cancellation of
registration. Sub-rule (2A) has been added, which allows for suspension of
registration in certain cases of significant differences or anomalies in
returns.
5. Rule 36: Changes have been made to the time limit for furnishing
details of inward supplies, and the threshold for tax that may be discharged
using input tax credit has been reduced from 10% to 5%.
6. Rule 59: New sub-rule (5) has been added, which restricts the
furnishing of details of outward supplies in certain cases where returns for
preceding tax periods have not been furnished.
7. Rule 86B: A new rule has been added, which restricts the use of the
📌 Notification-95-Central Tax English-2020 :
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
states that the Commissioner, based on the recommendations of the Council, has
extended the deadline for filing the annual return for the financial year
2019-20 under the Central Goods and Services Tax Act, 2017. The new deadline is
February 28, 2021. This return must be filed electronically through the common
portal. The notification number is 95/2020 and it was published on December 30,
2020.
